SOCIAL SECURITY : PAYING CONTRIBUTIONS TWICE ON SAME INCOME NOT ILLEGAL.

• Position: Brief article

aEach EU member state is master in its own house in determining what income should be subject to social security contributions. A Dutch national,aMr Piatkowski - resident in Belgium since 1996 and working as a company manager in both countries - is living proof of this (Case C-493/04). In one, he works in a self-employed capacity (company established in Belgium) while in the other as an employee (company established in the Netherlands) and so pays social security contributions in both countries. In 1998 hea received an interest payment for a claim against a company established in the Netherlands, the amount of which was included in the determination of his contribution income for that year in the Netherlands. Mr Piatkowski challenged the inclusion of this interest payment arguing that the payment should have been included in his income in his country of residence, Belgium.

But the ECJ has concluded that Regulation 1408/71 on...